Jim Haslam

The emancipatory potential of online reporting: The case of counter accounting

Purpose – The purpose of this paper is to elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter accountings emancipatory potential as online reporting, to assess the extent to which this potential is being realised and to suggest ways forward from a critical perspective. Design/methodology/approach – There are several components to a critical interpretive analysis: critical evaluative analysis, informed to some extent by prior literature in diverse fields; web survey; questionnaire survey; case study. Findings – Web-based counter accounting may be understood as having emancipatory potential, some of which is being realised in practice. Not all the positive potential is, however, being realised as one might hope: things that might properly be done are not always being done. And there are threats to progress in the future. Originality/value – Clarification of a notion of counter accounting incorporating the activity of groups such as pressure groups and NGOs; rare study into practices and opinions in this context through a critical evaluative lens.

The Direction of Green Accounting Policy: Critical Reflections

Believes that green accounting should be rendered open and accountable and be properly subject to a democratic process to avoid shrouding it in a mystifying expertise. Offers a timely and substantive contribution to the debate about how green accounting might be regulated. Believes the accounting profession will stop some distance short of recommending a substantive interventionist regulation. Feels that a voluntarist and market‐based stance is likely to be advocated or preferred. Makes out the case for a substantive interventionist form of regulation and points to the need in practice for something better than the status quo. Seeks to justify an interventionist stance in terms consistent with critical theory.

The aura of accounting in the context of a crisis: Germany and the first world war

Accounting reports have been depicted in the literature as ideological, conflict-resolving practices in capitalistic society. Employing insights from critical theory, this theme is developed in the present analysis through a theorizing of the conflict-enhancing potential of accounting, particularly in a crisis situation. Accounting is understood to possess an aura in the context of the hegemony of capitalist society which, on its transformation, can engender consequences disturbing rather than stabilizing for a prevalent capitalistic order. An illustration is provided through an analysis of developments in Germany up to the aftermath of the First World War. The awareness created by the theoretical analysis hopefully serves to enhance the social analysis of accounting.

Accounting and Emancipation: Some Critical Interventions

1. Accounting and Emancipation: Developing and Promoting an Alignment2. Jeremy Bentham, Accountant: A Radical Vision of an Emancipatory Modern Accounting3. Accounting and Emancipatory Practice: The Mobilising of Accounting by Socialist Agitators of the Late Nineteenth Century4. Is Social Accounting the Soul of Justice? Towards a Critical Appreciation of Emancipatory Intent5. Epilogue: Accounting, Emancipation and Praxis Today

Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

Abstract Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony whereby Western transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam.

Developing Environmental Accounting: Insights from Indigenous Cultures

The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and reporting. The focus is upon seeking to articulate insights from three indigenous cultures: the Australian Aboriginal, the Maori and the Native American. These cultures, alive today, provide relevant insights for those concerned with challenging mainstream and Western practices and seeking to develop alternatives. Attention is focused on these insights and it is hoped that further research will be stimulated.

Accounting and liberation theology: Some insights for the project of emancipatory accounting

Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can come to be informed and influenced by a broad range of subject areas and empirical focuses, including some that substantially parallel its own emancipatory project. The concern of this article is to explore the case of liberation theology as a social discipline and practice, including as a practice attending to the spiritual and theological. The articles intervention is consistent with the inspirational and insightful character of the theological and reflection upon religious beliefs and values. The concern is to reflect upon the possibilities and potentialities of analysis for accounting. The article explores the sense in which a review of liberation theology can provide critical researchers concerned to locate and promote a more emancipatory accounting with new insights and inspiration.

Accounting/art and the emancipatory project: some reflections

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and space. This is the position held by advocates of critical and interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory project that took place in early twentieth century Germany.

Accounting as differentiated universal for emancipatory praxis. Accounting delineation and mobilisation for emancipation(s) recognising democracy and difference

Purpose - – The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxis Design/methodology/approach - – Critical and analytical argument reflecting upon previous literature in the humanities and social sciences (e.g. Laclau and Mouffe, 2001) and in accounting (e.g. Gallhofer and Haslam, 2003; Bebbington Findings - – A vision and framing of emancipatory praxis Originality/value - – The authors extend and bolster previous literature seeking to align accounting and emancipation through further reflection upon new pragmatist perspectives on democracy and difference. In the articulations and emphases here, the authors make some particular contributions including notably the following. The accounting delineation, which includes appreciation of accounting as a differentiated universal, and a considered approach to appreciation of accounting as contextually situated help to open up further space for praxis

Approaching Corporate Accountability: Fragments from the Past

This paper develops a historical perspective on corporate accountability from an analysis of the writings of the English philosopher, Jeremy Bentham. It is suggested that Bentham offers an understanding of accountability which can be insightful today and contribute to current debates on corporate accountability.